Bulletin No. 2018-08 DRAFT V SBR - 1 IRC Handout July 12, 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

1051

1051 404800 Anticipated Transfers to the General Fund of the U.S. Government - 

Prior-Year Balances

C E U EC/EG/EM/EP/ER/ES/ET/TR 2, 3

1051 411100 Debt Liquidation Appropriations D/C E D/P U/E EG/EP/ER 3

1051 411200 Liquidation of Deficiency - Appropriations D/C E U/E EG/EP/ER 3

1051 411300 Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

D/C E D/P U/E ES/ET 3

1051 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

D/C E D/P U/E ES/ET 3

1051 411500 Loan Subsidy Appropriation D/C E D/P U/E EG 3

1051 411600 Debt Forgiveness Appropriation D/C E P U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 411601 Debt Forgiveness - Cancellation of Debt Adjustment D/C E P U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 411700 Loan Administrative Expense Appropriation D/C E D/P U/E EG 3

1051 411800 Reestimated Loan Subsidy Appropriation D/C E U/E EG 3

1051 411900 Other Appropriations Realized D/C E D/E/F/P U/E EC/EG/EM/EP/ER/ES/ET 3

1051 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D B U EG

1051 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D/C E U EG 3

1051 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

D/C E U ES/ET 3

1051 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

D/C E U/E EG 3

1051 412500 Loan Modification Adjustment Transfer Appropriation D/C E U/E EG/EP/ER 3

1051 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C E B/P F U/E ES/ET 1, 3

1051 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C B B/P F U/E ES/ET 1, 3

1051 412700 Amounts Appropriated From Specific Invested TAFS - Payable C B F U/E EG/ES/ET

1051 412700 Amounts Appropriated From Specific Invested TAFS - Payable D/C E F U/E ET 3

1051 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E B/P F U/E ES/ET 3

1051 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E P F U/E EG 3

1051 412900 Amounts Appropriated From Specific Invested TAFS - Transfers- D/C E B/P F U/E ES/ET 3

1051 412900 Amounts Appropriated From Specific Invested TAFS - Transfers- D/C E P F U/E EG 3

1051 413000 Appropriation to Liquidate Contract Authority Withdrawn D/C E U EC/EG/EM/EP/ER/ES/ET/TR 3

1051 413100 Current-Year Contract Authority Realized D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 413200 Substitution of Contract Authority D/C E S U ER 3

1051 413300 Decreases to Indefinite Contract Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 413400 Contract Authority Withdrawn D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 413500 Contract Authority Liquidated D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 413600 Contract Authority To Be Liquidated by Trust Funds C B U ET

1051 413600 Contract Authority To Be Liquidated by Trust Funds D/C E U ET 3

1051 413700 Transfers of Contract Authority - Allocation D/C E F U ET 1, 3

1051 413700 Transfers of Contract Authority - Allocation D/C B F U ET 1, 3

1051 413800 Appropriation to Liquidate Contract Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 413900 Contract Authority Carried Forward D/C B U EG/EP/ER/ES/ET

1051 414000 Substitution of Borrowing Authority D/C E P/S U EG/EP 3

1051 414100 Current-Year Borrowing Authority Realized D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 414400 Borrowing Authority Withdrawn D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 414600 Actual Repayments of Debt, Current-Year Authority D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 414600 Actual Repayments of Debt, Current-Year Authority D/C E B U EP/ER/ET 3

1051 414700 Actual Repayments of Debt, Prior-Year Balances D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 414900 Borrowing Authority Carried Forward D/C B U EG/EP/ER/ET

1051 415000 Reappropriations - Transfers-In D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

D/C E S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

D/C E P U ES 3

1051 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 415300 Transfers of Contract Authority - Non-Allocation D/C E F U ET 1, 3

1051 415300 Transfers of Contract Authority - Non-Allocation D/C B F U ET 1, 3

1051 415400 Appropriation to Liquidate Contract Authority - Non-Allocation - 

Transferred

D/C E U ET 3

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

Budgetary resources:

Unobligated balance from prior year budget authority, net (discretionary and 
Bulletin No. 2018-08 DRAFT V SBR - 2 IRC Handout July 12, 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1051 415500 Appropriation to Liquidate Contract Authority - Allocation - 

Transferred

D/C E U ET 3

1051 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

D/C E P U ET 3

1051 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D/C E U EP/ER/ET 3

1051 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D/C E U/E EG 3

1051 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

D/C E F U EG/EP/ES/ET 1, 3

1051 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

D/C B F U EG/EP/ES/ET 1, 3

1051 416700 Allocations of Realized Authority - Transferred From Invested D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 417000 Transfers - Current-Year Authority D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 417100 Non-Allocation Transfers of Invested Balances - Receivable D B F U/E EG/ES/ET

1051 417100 Non-Allocation Transfers of Invested Balances - Receivable D/C E F U/E EG/ES/ET 3

1051 417200 Non-Allocation Transfers of Invested Balances - Payable C B F U EP/ES/ET

1051 417200 Non-Allocation Transfers of Invested Balances - Payable D/C E F U EP/ES/ET 3

1051 417300 Non-Allocation Transfers of Invested Balances - Transferred D/C E F U/E EG/EP/ES/ET 3

1051 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 417600 Allocation Transfers of Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 418000 Anticipated Transfers - Prior-Year Balances D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1051 419000 Transfers - Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 419200 Balance Transfers - Unexpired to Expired D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 419600 Balance Transfers-In - Expired to Expired D E P/S E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 419700 Balance Transfers-Out - Expired to Expired C E P/S E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 419900 Transfer of Expired Expenditure Transfers - Receivable D/C E F U/E ET 3

1051 420100 Total Actual Resources - Collected D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

1051 421200 Liquidation of Deficiency - Offsetting Collections D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 422500 Expenditure Transfers From Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 422500 Expenditure Transfers From Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 425100 Reimbursements and Other Income Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 425100 Reimbursements and Other Income Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 425200 Reimbursements and Other Income Earned - Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 425500 Expenditure Transfers from Trust Funds - Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 426000 Actual Collections of Governmental-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 426400 Actual Collections of Rent D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 426500 Actual Collections From Sale of Foreclosed Property D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR 3

1051 427500 Actual Collections From Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 427600 Actual Collections From Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 428300 Interest Receivable From Treasury D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 428500 Receivable From the Liquidating Fund D B U/E EC/EG/EM/EP/ER/ES/ET/TR

1051 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 428600 Receivable From the Financing Fund D B U/E EC/EG/EM/EP/ER/ES/ET/TR

1051 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3
Bulletin No. 2018-08 DRAFT V SBR - 3 IRC Handout July 12, 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1051 428700 Other Federal Receivables D B U/E EC/EG/EM/EP/ER/ES/ET/TR

1051 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 429500 Adjustments to the Exchange Stabilization Fund (ESF) D/C E U EP 1, 3

1051 429500 Adjustments to the Exchange Stabilization Fund (ESF) D/C B U EP 1, 3

1051 431000 Anticipated Recoveries of Prior-Year Obligations D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1051 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 435000 Canceled Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 435000 Canceled Authority C E U EG/EM/ER/ES/ET/TR 3

1051 435100 Partial or Early Cancellation of Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 435500 Cancellation of Appropriation From Unavailable Receipts D/C E U/E ES/ET 3

1051 435600 Cancellation of Appropriation From Invested Balances D/C E U/E ES/ET 3

1051 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

D/C E U/E ES/ET 3

1051 436000 Appropriation Purpose Fulfilled - Balance Not Available C E U EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 436000 Appropriation Purpose Fulfilled - Balance Not Available C B U EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 437000 Offset to Appropriation Realized for Redemption of Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 438200 Temporary Reduction - New Budget Authority D/C E S U/E EG/EP/ER/ES/ET/TR 3

1051 438200 Temporary Reduction - New Budget Authority D/C E C/D U/E ES/ET 3

1051 438200 Temporary Reduction - New Budget Authority D/C E P U/E EP/ER/ES/ET/TR 3

1051 438200 Temporary Reduction - New Budget Authority D/C E B U/E EP/ER/ES/ET 3

1051 438300 Temporary Reduction - Prior-Year Balances D/C E P U/E EP/ER/ES/ET 3

1051 438300 Temporary Reduction - Prior-Year Balances D/C E S U/E EG/EP/ER/TR 3

1051 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E S U/E EG/EP/ER/ET/TR 1, 3

1051 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U/E EG/EP/ER/ET/TR 1, 3

1051 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E C/D U ES/ET 3

1051 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P U/E EP/ER/ES/ET 1, 3

1051 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P U/E EP/ER/ES/ET 1, 3

1051 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E B U EP/ER/ES/ET 1, 3

1051 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B B U EP/ER/ES/ET 1, 3

1051 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P E EG 1, 3

1051 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P E EG 1, 3

1051 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B C U ES/ET

1051 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B D U/E ES/ET

1051 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U ES

1051 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

D/C E U/E ES/ET 3

1051 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

D/C E U/E ES/ET 3

1051 439000 Reappropriations - Transfers-Out D/C E E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 439100 Adjustments to Indefinite Appropriations D/C E U/E EG/EP/ER 3

1051 439200 Permanent Reduction - New Budget Authority D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 439200 Permanent Reduction - New Budget Authority D/C E C U/E EG/EP/ER/ET 3

1051 439200 Permanent Reduction - New Budget Authority D/C E C U ES 3

1051 439300 Permanent Reduction - Prior-Year Balances D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 439300 Permanent Reduction - Prior-Year Balances D/C E C U/E EG/EP/ER/ET 3

1051 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

D/C E U ES/ET 1, 3

1051 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

D/C B U ES/ET 1, 3

1051 439401 Receipts Unavailable for Obligation Upon Collection - Prior-Year 

Balances

D/C E U ES/ET 3

1051 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

D/C E U ES/ET 3

1051 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C E C/P U/E ES/ET 3

1051 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C B C/P U ES/ET

1051 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C B P U EG

1051 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C B B U EP

1051 439701 Appropriations Temporarily Precluded From Obligation - Prior-Year D/C E U ES/ET 3

1051 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current-Year Balances

D/C E S U EG/EP/ER 3

1051 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current-Year Balances

D/C E S E EG 3
Bulletin No. 2018-08 DRAFT V SBR - 4 IRC Handout July 12, 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1051 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current-Year Balances

C B S U EG/EP/ER

1051 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current-Year Balances

C B S E EG

1051 439801 Offsetting Collections Temporarily Precluded From Obligation - 

Prior-Year Balances

D/C E E EG 3

1051 439801 Offsetting Collections Temporarily Precluded From Obligation - 

Prior-Year Balances

D/C E U EG/EP/ER 3

1051 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1051 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 1, 3

1051 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 1, 3

1051 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1051 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1290

1290 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E P U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 405000 Anticipated Reductions to Appropriations by Offsetting Collections 

or Receipts

C E U EG/ES/ET 2

1290 411100 Debt Liquidation Appropriations D E D/P U EG/EP/ER

1290 411200 Liquidation of Deficiency - Appropriations D E U EG/EP/ER

1290 411300 Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

D E D/P U ES/ET

1290 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

D/C E D/P U ES/ET

1290 411500 Loan Subsidy Appropriation D E D/P U EG

1290 411600 Debt Forgiveness Appropriation D E P U EC/EG/EM/EP/ER/ES/ET/TR

1290 411700 Loan Administrative Expense Appropriation D E D/P U EG

1290 411800 Reestimated Loan Subsidy Appropriation D E U EG

1290 411900 Other Appropriations Realized D/C E P E EG

1290 411900 Other Appropriations Realized D/C E D/E/F/P U EC/EG/EM/EP/ER/ES/ET

1290 412000 Anticipated Indefinite Appropriations D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

D E P U ES/ET

1290 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D E U EG 1

1290 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D B U EG 1

1290 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D E P U/E EG/ES/ET

1290 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

C E U ES/ET

1290 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

C E U/E EG

1290 412500 Loan Modification Adjustment Transfer Appropriation D E U EG/EP/ER

1290 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C E P F U/E EG/ES/ET 1

1290 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C B P F U/E EG/ES/ET 1

Appropriations (discretionary and mandatory)
Bulletin No. 2018-08 DRAFT V SBR - 5 IRC Handout July 12, 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C E F U/E EG/ET 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C B F U/E EG/ET 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C E F U ES 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C B F U ES 1

1290 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E P F U/E EG/ES/ET

1290 412900 Amounts Appropriated From Specific Invested TAFS - Transfers- D/C E P F U/E EG/ES/ET

1290 413000 Appropriation to Liquidate Contract Authority Withdrawn C E U EC/EG/EM/EP/ER/ES/ET/TR

1290 413500 Contract Authority Liquidated C E P U EC/EG/EM/EP/ER/ES/ET/TR

1290 413600 Contract Authority To Be Liquidated by Trust Funds C E U ET 1

1290 413600 Contract Authority To Be Liquidated by Trust Funds C B U ET 1

1290 413800 Appropriation to Liquidate Contract Authority D E U EG/EP/ER/ES/ET

1290 414000 Substitution of Borrowing Authority C E P U EG/EP

1290 414600 Actual Repayments of Debt, Current-Year Authority D/C E P U EC/EG/EM/EP/ER/ES/ET/TR

1290 415000 Reappropriations - Transfers-In D E U EC/EG/EM/EP/ER/ES/ET/TR

1290 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

C E P U ES/ET

1290 415400 Appropriation to Liquidate Contract Authority - Non-Allocation - 

Transferred

D/C E U ET

1290 415500 Appropriation to Liquidate Contract Authority - Allocation - 

Transferred

D/C E U ET

1290 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

D E P U EG/ES/ET

1290 415900 Repayment of Repayable Advances - Current-Year Authority C E P U ET

1290 415901 Repayment of Repayable Advances - Prior-Year Balances C E P U ET

1290 416000 Anticipated Transfers - Current-Year Authority D/C E P U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 416500 Allocations of Authority - Anticipated From Invested Balances D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

D/C E F U EG/EP/ES/ET 1

1290 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

D/C B F U EG/EP/ES/ET 1

1290 416700 Allocations of Realized Authority - Transferred From Invested D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

1290 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

D/C E F U EC/EG/EM/EP/ER/ES/ET/TR

1290 417000 Transfers - Current-Year Authority D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR

1290 417100 Non-Allocation Transfers of Invested Balances - Receivable D E F U/E ES/ET 1

1290 417100 Non-Allocation Transfers of Invested Balances - Receivable D B F U/E ES/ET 1

1290 417200 Non-Allocation Transfers of Invested Balances - Payable C E F U ES/ET 1

1290 417200 Non-Allocation Transfers of Invested Balances - Payable C B F U ES/ET 1

1290 417300 Non-Allocation Transfers of Invested Balances - Transferred D/C E F U/E ES/ET

1290 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR

1290 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

D/C E P/R U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR

1290 424000 Appropriations Reduced by Offsetting Collections or Receipts - 

Collected

C E U EG/ES/ET 4

1290 437000 Offset to Appropriation Realized for Redemption of Treasury C E U EC/EG/EM/EP/ER/ES/ET/TR

1290 438200 Temporary Reduction - New Budget Authority C E D U ES/ET

1290 438200 Temporary Reduction - New Budget Authority C E P U EP/ER/ES/ET

1290 438300 Temporary Reduction - Prior-Year Balances C E P U EP/ER/ES/ET

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P U/E EP/ER/ES/ET 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P U/E EP/ER/ES/ET 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E D U ES/ET 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B D U ES/ET 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P E EG 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P E EG 1

1290 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

C E U ES/ET

1290 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

C E U ES/ET

1290 439000 Reappropriations - Transfers-Out C E E EC/EG/EM/EP/ER/ES/ET/TR

1290 439100 Adjustments to Indefinite Appropriations D/C E E EG

1290 439100 Adjustments to Indefinite Appropriations D/C E U EG/EP/ER

1290 439200 Permanent Reduction - New Budget Authority C E D/P/R U EC/EG/EM/EP/ER/ES/ET/TR

1290 439300 Permanent Reduction - Prior-Year Balances C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1290 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

D/C E U ES/ET 1
Bulletin No. 2018-08 DRAFT V SBR - 6 IRC Handout July 12, 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1290 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

D/C B U ES/ET 1

1290 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary

C E D/P/R U EC/EG/EM/EP/ER/ES/ET/TR 4

1290 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C E P U EG/ES/ET 1

1290 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C B P U EG/ES/ET 1

1490

1490 404200 Estimated Indefinite Borrowing Authority D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1490 404400 Anticipated Reductions to Borrowing Authority C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1490 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E B U EP/ER 2

1490 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D E B U ES

1490 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C E B F U ES/ET 1

1490 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C B B F U ES/ET 1

1490 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E B F U ES/ET

1490 412900 Amounts Appropriated From Specific Invested TAFS - Transfers- D/C E B F U ES/ET

1490 414100 Current-Year Borrowing Authority Realized D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1490 414200 Actual Repayment of Borrowing Authority Converted to Cash C E U EG/EP/ER/TR

1490 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1490 414600 Actual Repayments of Debt, Current-Year Authority D/C E B U EP/ER/ET

1490 415900 Repayment of Repayable Advances - Current-Year Authority C E B U ET

1490 415901 Repayment of Repayable Advances - Prior-Year Balances C E B U ET

1490 438200 Temporary Reduction - New Budget Authority C E B U EP/ER/ES/ET

1490 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E B U/E EP/ER/ES/ET 1

1490 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B B U/E EP/ER/ES/ET 1

1490 439200 Permanent Reduction - New Budget Authority C E B U EC/EG/EM/EP/ER/ES/ET/TR

1490 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary

C E B U EP 4

1490 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C E B U EP 1

1490 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C B B U EP 1

1690

1690 403200 Estimated Indefinite Contract Authority D/C E U EG/EP/ER/ET 2

1690 403400 Anticipated Adjustments to Contract Authority D/C E U EG/EP/ER/ET 2

1690 413100 Current-Year Contract Authority Realized D E U EG/EP/ER/ES/ET

1690 413300 Decreases to Indefinite Contract Authority C E U EG/EP/ER/ET

1690 413700 Transfers of Contract Authority - Allocation D/C E F U ET 1

1690 413700 Transfers of Contract Authority - Allocation D/C B F U ET 1

1690 415300 Transfers of Contract Authority - Non-Allocation D/C E F U ET 1

1690 415300 Transfers of Contract Authority - Non-Allocation D/C B F U ET 1

1690 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

D E C U ET

1690 416000 Anticipated Transfers - Current-Year Authority D/C E C U EG/EP/ER/ET 2

1690 438200 Temporary Reduction - New Budget Authority C E C U ES/ET

1690 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E C U ES/ET 1

1690 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B C U ES/ET 1

1690 439200 Permanent Reduction - New Budget Authority C E C U EG/EP/ER/ES/ET

1690 439300 Permanent Reduction - Prior-Year Balances C E C U EG/EP/ER/ET

1690 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary

C E C U EG/EP/ER/ET 4

1690 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C E C U ET 1

1690 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C B C U ET 1

1890

1890 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 406000 Anticipated Collections From Non-Federal Sources D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 407000 Anticipated Collections From Federal Sources D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

D E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D E S U EC/EG/EM/EP/ER/ES/ET/TR

Borrowing authority (discretionary and mandatory)

Contract authority (discretionary and mandatory)

Spending authority from offsetting collections (discretionary and mandatory)
Bulletin No. 2018-08 DRAFT V SBR - 7 IRC Handout July 12, 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1890 413200 Substitution of Contract Authority D/C E S U ER

1890 413500 Contract Authority Liquidated C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 414000 Substitution of Borrowing Authority C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 414600 Actual Repayments of Debt, Current-Year Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D E U EC/EG/EM/EP/ER/ES/ET/TR

1890 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D E E EG

1890 416000 Anticipated Transfers - Current-Year Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 417000 Transfers - Current-Year Authority D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR

1890 417100 Non-Allocation Transfers of Invested Balances - Receivable D E F U/E EG 1

1890 417100 Non-Allocation Transfers of Invested Balances - Receivable D B F U/E EG 1

1890 417200 Non-Allocation Transfers of Invested Balances - Payable C E F U EP 1

1890 417200 Non-Allocation Transfers of Invested Balances - Payable C B F U EP 1

1890 417300 Non-Allocation Transfers of Invested Balances - Transferred D/C E F U/E EG/EP

1890 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR

1890 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

D/C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR

1890 421000 Anticipated Reimbursements and Other Income D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 421200 Liquidation of Deficiency - Offsetting Collections D E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 421500 Anticipated Expenditure Transfers from Trust Funds D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422500 Expenditure Transfers From Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422500 Expenditure Transfers From Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425100 Reimbursements and Other Income Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425100 Reimbursements and Other Income Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425200 Reimbursements and Other Income Earned - Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425500 Expenditure Transfers from Trust Funds - Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426000 Actual Collections of Governmental-Type Fees D E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426400 Actual Collections of Rent D E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426500 Actual Collections From Sale of Foreclosed Property D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

D E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

D/C E U EP

1890 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR

1890 427500 Actual Collections From Liquidating Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 427600 Actual Collections From Financing Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 428300 Interest Receivable From Treasury D/C E U/E EG/EP/ER/TR 1

1890 428300 Interest Receivable From Treasury D/C B U/E EG/EP/ER/TR 1

1890 428500 Receivable From the Liquidating Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428500 Receivable From the Liquidating Fund D B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428600 Receivable From the Financing Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428600 Receivable From the Financing Fund D B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428700 Other Federal Receivables D E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428700 Other Federal Receivables D B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1890 438200 Temporary Reduction - New Budget Authority C E S U EG/EP/ER/ES/TR

1890 438300 Temporary Reduction - Prior-Year Balances C E S U EG/EP/ER/TR

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E S U/E EG/EP/ER/ET/TR 1

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U/E EG/EP/ER/ET/TR 1

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E S U ES 1

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U ES 1
Bulletin No. 2018-08 DRAFT V SBR - 8 IRC Handout July 12, 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1890 439200 Permanent Reduction - New Budget Authority C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary

C E S U EC/EG/EM/EP/ER/ES/ET/TR 4

1890 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current-Year Balances

C E S U EG/EP/ER 1

1890 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current-Year Balances

C B S U EG/EP/ER 1

1890 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current-Year Balances

C E S E EG 1

1890 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current-Year Balances

C B S E EG 1

1890 439801 Offsetting Collections Temporarily Precluded From Obligation - 

Prior-Year Balances

C E U EG/EP/ER

1890 439801 Offsetting Collections Temporarily Precluded From Obligation - 

Prior-Year Balances

C E E EG

1910

1980

1980 404800 Anticipated Transfers to the General Fund of the U.S. Government - 

Prior-Year Balances

C E U EC/EG/EM/EP/ER/ES/ET/TR 2, 3

1980 411100 Debt Liquidation Appropriations D/C E D/P U/E EG/EP/ER 3

1980 411200 Liquidation of Deficiency - Appropriations D/C E U/E EG/EP/ER 3

1980 411300 Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

D/C E D/P U/E ES/ET 3

1980 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

D/C E D/P U/E ES/ET 3

1980 411500 Loan Subsidy Appropriation D/C E D/P U/E EG 3

1980 411600 Debt Forgiveness Appropriation D/C E P U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 411601 Debt Forgiveness - Cancellation of Debt Adjustment D/C E P U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 411700 Loan Administrative Expense Appropriation D/C E D/P U/E EG 3

1980 411800 Reestimated Loan Subsidy Appropriation D/C E U/E EG 3

1980 411900 Other Appropriations Realized D/C E D/E/F/P U/E EC/EG/EM/EP/ER/ES/ET 3

1980 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D/C E U EG 3

1980 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

D/C E U ES/ET 3

1980 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

D/C E U/E EG 3

1980 412500 Loan Modification Adjustment Transfer Appropriation D/C E U/E EG/EP/ER 3

1980 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C E B/P F U/E ES/ET 3

1980 412700 Amounts Appropriated From Specific Invested TAFS - Payable D/C E F U/E ET 3

1980 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E B/P F U/E ES/ET 3

1980 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E P F U/E EG 3

1980 412900 Amounts Appropriated From Specific Invested TAFS - Transfers- D/C E B/P F U/E ES/ET 3

1980 412900 Amounts Appropriated From Specific Invested TAFS - Transfers- D/C E P F U/E EG 3

1980 413000 Appropriation to Liquidate Contract Authority Withdrawn D/C E U EC/EG/EM/EP/ER/ES/ET/TR 3

1980 413100 Current-Year Contract Authority Realized D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 413200 Substitution of Contract Authority D/C E S U ER 3

1980 413300 Decreases to Indefinite Contract Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 413400 Contract Authority Withdrawn D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 413500 Contract Authority Liquidated D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 413600 Contract Authority To Be Liquidated by Trust Funds D/C E U ET 3

1980 413700 Transfers of Contract Authority - Allocation D/C E F U ET 3

1980 413800 Appropriation to Liquidate Contract Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 414000 Substitution of Borrowing Authority D/C E P/S U EG/EP 3

1980 414100 Current-Year Borrowing Authority Realized D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 414400 Borrowing Authority Withdrawn D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 414600 Actual Repayments of Debt, Current-Year Authority D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 414600 Actual Repayments of Debt, Current-Year Authority D/C E B U EP/ER/ET 3

1980 414700 Actual Repayments of Debt, Prior-Year Balances D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 415000 Reappropriations - Transfers-In D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

Total budgetary resources

This line is calculated. Equals sum of SBR lines 1051, 1290, 1490, 1690, and 1890.

Memorandum (non-add) entries:

Net adjustments to unobligated balance brought forward, Oct 1 (Note 26)
Bulletin No. 2018-08 DRAFT V SBR - 9 IRC Handout July 12, 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1980 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

D/C E S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

D/C E P U ES 3

1980 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 415300 Transfers of Contract Authority - Non-Allocation D/C E F U ET 1, 3

1980 415300 Transfers of Contract Authority - Non-Allocation D/C B F U ET 1, 3

1980 415400 Appropriation to Liquidate Contract Authority - Non-Allocation - 

Transferred

D/C E U ET 3

1980 415500 Appropriation to Liquidate Contract Authority - Allocation - 

Transferred

D/C E U ET 3

1980 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

D/C E P U ET 3

1980 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D/C E U EP/ER/ET 3

1980 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D/C E U/E EG 3

1980 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

D/C E F U EG/EP/ES/ET 3

1980 416700 Allocations of Realized Authority - Transferred From Invested D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 417000 Transfers - Current-Year Authority D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 417100 Non-Allocation Transfers of Invested Balances - Receivable D/C E F U/E EG/ES/ET 3

1980 417200 Non-Allocation Transfers of Invested Balances - Payable D/C E F U EP/ES/ET 3

1980 417300 Non-Allocation Transfers of Invested Balances - Transferred D/C E F U/E EG/EP/ES/ET 3

1980 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 417600 Allocation Transfers of Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 418000 Anticipated Transfers - Prior-Year Balances D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2, 3

1980 419000 Transfers - Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 419200 Balance Transfers - Unexpired to Expired D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 419600 Balance Transfers-In - Expired to Expired D E P/S E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 419700 Balance Transfers-Out - Expired to Expired C E P/S E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 419900 Transfer of Expired Expenditure Transfers - Receivable D/C E F U/E ET 3

1980 421200 Liquidation of Deficiency - Offsetting Collections D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 422500 Expenditure Transfers From Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 425100 Reimbursements and Other Income Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 425200 Reimbursements and Other Income Earned - Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 425500 Expenditure Transfers from Trust Funds - Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 426000 Actual Collections of Governmental-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 426400 Actual Collections of Rent D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 426500 Actual Collections From Sale of Foreclosed Property D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR 3

1980 427500 Actual Collections From Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 427600 Actual Collections From Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 429500 Adjustments to the Exchange Stabilization Fund (ESF) D/C E U EP 1, 3
Bulletin No. 2018-08 DRAFT V SBR - 10 IRC Handout July 12, 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1980 429500 Adjustments to the Exchange Stabilization Fund (ESF) D/C B U EP 1, 3

1980 431000 Anticipated Recoveries of Prior-Year Obligations D E U EC/EG/EM/EP/ER/ES/ET/TR 2, 3

1980 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 435000 Canceled Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 435000 Canceled Authority C E U EG/EM/ER/ES/ET/TR 3

1980 435100 Partial or Early Cancellation of Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 435500 Cancellation of Appropriation From Unavailable Receipts D/C E U/E ES/ET 3

1980 435600 Cancellation of Appropriation From Invested Balances D/C E U/E ES/ET 3

1980 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

D/C E U/E ES/ET 3

1980 436000 Appropriation Purpose Fulfilled - Balance Not Available C E U EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1980 436000 Appropriation Purpose Fulfilled - Balance Not Available C B U EC/EG/EM/EP/ER/ES/ET/TR 1, 3

1980 437000 Offset to Appropriation Realized for Redemption of Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 438200 Temporary Reduction - New Budget Authority D/C E S U/E EG/EP/ER/ES/ET/TR 3

1980 438200 Temporary Reduction - New Budget Authority D/C E C/D U/E ES/ET 3

1980 438200 Temporary Reduction - New Budget Authority D/C E P U/E EP/ER/ES/ET/TR 3

1980 438200 Temporary Reduction - New Budget Authority D/C E B U/E EP/ER/ES/ET 3

1980 438300 Temporary Reduction - Prior-Year Balances D/C E P U/E EP/ER/ES/ET 3

1980 438300 Temporary Reduction - Prior-Year Balances D/C E S U/E EG/EP/ER/TR 3

1980 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E S U/E EG/EP/ER/ET/TR 3

1980 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E C/D U ES/ET 3

1980 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P U/E EP/ER/ES/ET 3

1980 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E B U EP/ER/ES/ET 3

1980 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P E EG 3

1980 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

D/C E U/E ES/ET 3

1980 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

D/C E U/E ES/ET 3

1980 439000 Reappropriations - Transfers-Out D/C E E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 439100 Adjustments to Indefinite Appropriations D/C E U/E EG/EP/ER 3

1980 439200 Permanent Reduction - New Budget Authority D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 439200 Permanent Reduction - New Budget Authority D/C E C U/E EG/EP/ER/ET 3

1980 439200 Permanent Reduction - New Budget Authority D/C E C U ES 3

1980 439300 Permanent Reduction - Prior-Year Balances D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 439300 Permanent Reduction - Prior-Year Balances D/C E C U/E EG/EP/ER/ET 3

1980 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

D/C E U ES/ET 3

1980 439401 Receipts Unavailable for Obligation Upon Collection - Prior-Year 

Balances

D/C E U ES/ET 3

1980 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

D/C E U ES/ET 3

1980 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C E C/P U/E ES/ET 3

1980 439701 Appropriations Temporarily Precluded From Obligation - Prior-Year D/C E U ES/ET 3

1980 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current-Year Balances

D/C E S U EG/EP/ER 3

1980 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current-Year Balances

D/C E S E EG 3

1980 439801 Offsetting Collections Temporarily Precluded From Obligation - 

Prior-Year Balances

D/C E E EG 3

1980 439801 Offsetting Collections Temporarily Precluded From Obligation - 

Prior-Year Balances

D/C E U EG/EP/ER 3

1980 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3
Bulletin No. 2018-08 DRAFT V SBR - 11 IRC Handout July 12, 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1980 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 3

1980 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1980 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 3

2190

2190 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 1

2190 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 1

2190 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2204

2204 451000 Apportionments D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2204 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2204 461000 Allotments - Realized Resources D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2204 470000 Commitments - Programs Subject to Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2304

2304 462000 Unobligated Funds Exempt From Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2304 469000 Anticipated Resources - Programs Exempt From Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2304 472000 Commitments - Programs Exempt From Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404

2404 406000 Anticipated Collections From Non-Federal Sources C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 407000 Anticipated Collections From Federal Sources C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 421000 Anticipated Reimbursements and Other Income C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 421500 Anticipated Expenditure Transfers from Trust Funds C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 431000 Anticipated Recoveries of Prior-Year Obligations C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 442000 Unapportioned Authority - Pending Rescission D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404 443000 Unapportioned Authority - OMB Deferral D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404 445000 Unapportioned Authority D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404 463000 Funds Not Available for Commitment/Obligation D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

D/C E U EG/EP

2412

2413

2413 445000 Unapportioned Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR

2413 465000 Allotments - Expired Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR

2490

2500

4190

Status of budgetary resources:

New obligations and upward adjustments (total) (Note 29)

Unobligated balance, end of year:

Apportioned, unexpired account

Exempt from apportionment, unexpired accounts

Unapportioned, unexpired accounts

Unexpired unobligated balance, end of year

This line is calculated. Equals sum of SBR lines 2204, 2304, and 2404.

Expired unobligated balance, end of year

Unobligated balance, end of year (total)

This line is calculated. Equals sum of SBR lines 2204, 2304, 2404, and 2413. Also equals 

the sum of the amounts on lines 2412 and 2413.

Total budgetary resources

This line is calculated. Equals sum of SBR lines 2190 and 2490.

Outlays, net:

Outlays, net (total) (discretionary and mandatory)
Bulletin No. 2018-08 DRAFT V SBR - 12 IRC Handout July 12, 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

4190 421200 Liquidation of Deficiency - Offsetting Collections D E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4190 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4190 425200 Reimbursements and Other Income Earned - Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 425500 Expenditure Transfers from Trust Funds - Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 426000 Actual Collections of Governmental-Type Fees D E U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 426400 Actual Collections of Rent D E U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 426500 Actual Collections From Sale of Foreclosed Property D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

D E U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

D/C E U EP

4190 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR

4190 427500 Actual Collections From Liquidating Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 427600 Actual Collections From Financing Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds D/C E U EP/ER/TR

4190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4190 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 1

4190 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 1

4190 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4190 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4200

4210

 1 When the same SBR line number uses both a beginning (B) and 

ending (E) balance for the same USSGL account, the beginning 

balance is subtracted from the ending balance.

 2 Anticipated amounts should be zero for the yearend preclosing trial 

balance.

 3 This row corresponds with SF133/Schedule P line 1020. However, 

budgetary and financial statement requirements for reporting 

adjustments differ from one another. For budgetary reporting, 

materiality thresholds do not apply, whereas for financial statement 

reporting, materiality thresholds do apply. Ending balances with a 

PYA (Prior Year Adjustment) are included in this row.

 4 USSGL account balance must be zero for the year end preclosing 

trial balance.

Agency outlays, net (discretionary and mandatory)

(Not supported by USSGL)

FOOTNOTES AND ADDITIONAL INFORMATION:

Distributed offsetting receipts (-)

(Not supported by USSGL)